This table lists, in chronological order with the most recent at the top, the changes made to the Charities area.

Tracked changes are indicated as follows:

Yellow – amended

Green – new

Red – deleted

Date

Link to latest document

What has changed?

Link to track changes version

September 2020

N/A

v2.2 of the Charity Audit Tool reinstates the separate boxed areas to document the key points in the planning memorandum (C1) and includes an audit team sign off on their understanding of the audit plan. The overall risk assessment at the financial statement level used to determine a sampling risk factor can also be documented in this sheet.

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